数字化转型背景下云天化股份财务绩效分析

Analysis of the Financial Performance of Yuntianhua Co., Ltd. under the Background of Digital Transformation

摘要: 在数字经济蓬勃兴起的当下，企业实施数字化转型已成为增强核心竞争力以及迈向可持续发展的重要战略举措。云天化股份作为传统化工行业的龙头企业，积极推进数字化转型，通过构建业财一体化平台、优化供应链管理、提升生产运营效率等措施，实现了财务绩效的显著提升。本文通过对云天化股份数字化转型历程的梳理，对各个阶段进行核心财务指标分析以此来看数字化转型各阶段对公司财务绩效的影响以及熵值法对其整体财务绩效进行分析。研究发现，数字化转型显著降低了云天化的采购与生产成本，优化了存货与应收账款管理，缩短了营业周期；同时，利润总额与资产报酬率大幅提升，资产负债率显著降低，财务绩效整体向好。

Abstract: In the current booming digital economy, implementing digital transformation has become an important strategic measure for enterprises to enhance their core competitiveness and move towards sustainable development. As a leading enterprise in the traditional chemical industry, Yuntianhua Co., Ltd. actively promotes digital transformation and has achieved significant improvement in financial performance through measures such as building an integrated business and finance platform, optimizing supply chain management, and improving production and operation efficiency. This article reviews the digital transformation process of Yuntianhua Co., Ltd., analyzes the core financial indicators of each stage to examine the impact of digital transformation on the company’s financial performance, and uses the entropy method to analyze its overall financial performance. Research has found that digital transformation significantly reduces Yuntianhua’s procurement and production costs, optimizes inventory and accounts receivable management, and shortens business cycles. At the same time, the total profit and return on assets have significantly increased, the asset liability ratio has significantly decreased, and the overall financial performance has improved.